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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: No Adjustment needed to the Claim

In these cases your examination will have established the claim is correct. All you will need to do at the closure stage is:

  • inform the customer of your conclusion, see CCM8080 
  • arrange for the claim to be processed if it is a pre-award examination or an unprocessed CoC, see CCM8090 
  • note TCW, see CCM8090 
  • close the office records and retain papers, see CCM8100.